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of <h1>Value of Goods or Services Set at 110% of Cost Under Rule 30 of GST Rules 2017 for Indeterminate Cases.</h1> Where the value of a supply of goods or services cannot be determined by previous rules, the value is set at 110% of the cost of production, manufacture, acquisition, or provision. This is outlined in Rule 30 of the Central Goods and Services Tax Rules, 2017, which provides a method for determining the value of supply when other methods are not applicable.
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